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Narrative:WHILE PERFORMING IN AN AEROBATIC SHOW, THE PILOT ENTERED A SPIN. ACCORDING TO A WITNESS, HE ENTERED THE SPIN AT ABOUT 2000 FT AGL AND MADE APPROXIMATELY 5 TURNS BEFORE STARTING A RECOVERY AT ABOUT 500 FT AGL. HE STOPPED THE SPIN, BUT THERE WAS INSUFFICIENT ALTITUDE TO PULL OUT. THE AIRCRAFT STRUCK A HILL, CARTWHEELED AND CAME TO REST, INVERTED, IN A SMALL RESERVOIR. IT THEN FLOATED TOWARD THE CENTER OF THE RESERVOIR AND SANK IN ABOUT 7 FT OF WATER. AN INSPECTION OF THE WRECKAGE REVEALED NO EVIDENCE OF AN IN-FLIGHT STRUCTURAL FAILURE OR CONTROL PROBLEM. CAUSE: